COM60050 | CT online services: CT online services overview: how to make a payment

It is mandatory for Corporation Tax and related payments for any Accounting Period (AP) to be paid electronically. Related payments include interest charges on overdue Corporation Tax and penalties for not filing Company Tax Returns on time. Acceptable electronic payment methods include:

• Direct Debit

• through your online bank account

• online or telephone bank transfer – Faster Payments, CHAPS or Bacs

• debit or corporate credit card online

• bank giro credit with HMRC paying-in slip (cheque or cash paid in at a bank or building society branch)